Separate EED operational energy duties from CSRD sustainability reporting work.
Use the comparison to decide when energy audit, energy-management, action-plan, and data-centre evidence can support reporting without replacing EED compliance.
Use the Energy Efficiency Directive (EED) to decide the operational energy duty and the Corporate Sustainability Reporting Directive (CSRD) framework to decide sustainability reporting. The EED uses energy-consumption and data-centre thresholds; CSRD scope is set through the Accounting Directive as amended, including Directive (EU) 2026/470. For EU undertakings and groups, that 2026 amendment generally limits mandatory sustainability reporting to those exceeding both EUR 450 million in net turnover and an average of 1,000 employees, subject to the detailed entity, group, issuer, third-country, exemption, application, and national-transposition rules. Member States must transpose its sustainability-reporting amendments by 19 March 2027, while the amended application rules distinguish financial years starting in 2024-2026 from those starting on or after 1 January 2027. EED records can support CSRD reporting, but they do not decide CSRD scope, , ESRS disclosures, or .
Comparison matrix
Energy Efficiency Directive vs CSRD: operational duties and reporting reuse
These rows compare EED operational duties with the CSRD reporting framework as amended in 2026. They show where EED evidence can support ESRS reporting and where a separate CSRD scope, materiality, reporting, and assurance analysis is required.
This side helps scope EED energy-consumption thresholds, energy management systems, energy audits, action plans, data-centre reporting, public availability, and national enforcement exposure.
Second framework
CSRD
This side covers entity and group scope under the amended Accounting Directive, sustainability information prepared under applicable ESRS, , management-report presentation, and .
Energy Efficiency Directive vs CSRD: operational duties and reporting reuse
EED turns energy efficiency policy into operational duties: energy management systems, energy audits, public-sector measures, data-centre monitoring, and Member State implementation.
Commission overview used for the EED policy context and Article 11 guidance links.
Audit obligations, technical competence requirements and investments reporting
CSRD amends the Accounting Directive's management-report requirements. In-scope undertakings report material sustainability impacts, risks, and opportunities under the applicable ESRS; that reporting does not decide whether an EED audit, EMS, or data-centre submission is required.
Current adopted ESRS source for double materiality and sustainability disclosures, subject to the revision required by Directive (EU) 2026/470.
Maintain an EED compliance file for the operational obligation and a reporting file for each use of approved EED evidence in the sustainability statement.
Article 11 uses energy-consumption thresholds: enterprises above 85 TJ average annual energy consumption over the previous three years must implement a certified energy management system; enterprises above 10 TJ that do not implement an EMS are subject to an energy audit. Article 12 covers data centres with installed IT power demand of at least 500 kW.
Article 11 states the 85 TJ and 10 TJ enterprise thresholds, and Article 12 states the 500 kW data-centre reporting threshold.
average annual consumption higher than 85 TJ
CSRD scope is not decided by the EED's TJ or kW thresholds. Directive (EU) 2026/470 generally sets the EU undertaking and group thresholds at more than EUR 450 million net turnover and more than 1,000 employees, with separate rules for issuers, groups, third-country undertakings, exemptions, and application.
Amends Articles 19a and 29a of Directive 2013/34/EU and sets the EUR 450 million net-turnover and 1,000-employee tests for EU undertaking and group reporting scope.
Start with metered energy consumption and installed IT power for the EED side. Start a separate reporting-scope check for CSRD instead of assuming that EED coverage creates, removes, or times CSRD reporting.
EED ownership usually sits with energy management, facilities, operations, data-centre engineering, procurement, finance, and legal because the duties depend on measured energy use, audit quality, action plans, publication, and national implementation rules.
Supports the EED owner split by requiring energy audits, management submission of action plans, competent-authority reporting, and data-centre owner/operator reporting.
submitted to the management of the enterprise
For an in-scope undertaking, CSRD reporting starts with the assessment and the applicable ESRS. Reporting, finance, controls, operational data owners, management, and the assurance provider each need defined responsibilities.
ESRS 1 makes the materiality assessment the starting point and ESRS 2 requires disclosure of the process and material impacts, risks, and opportunities.
Name one EED owner for the operational record and one reporting owner for reuse. Preserve the source record, calculation boundary, reporting period, conversion method, approval, and any adjustment made for the sustainability statement.
EED outputs can include a certified energy management system, an independent energy audit, a concrete and feasible action plan based on audit recommendations, implementation-rate publication, energy-consumption information for national authorities, and data-centre performance information under Annex VII.
Article 11 requires EMS certification or energy audits, action plans based on audit recommendations, and publication of action plans and implementation rates subject to confidentiality rules; Annex VII lists the data-centre information to monitor and publish.
concrete and feasible Action Plan
CSRD outputs sit in the management report and follow the applicable ESRS. Under the ESRS currently in force, ESRS E1-5 requires energy-consumption and energy-mix information when the climate topic and disclosure are material. The Commission adopted revised ESRS on 3 July 2026, but they are not yet in force pending scrutiny and publication in the Official Journal, so teams must confirm which version applies to the reporting period.
Confirms that the Commission adopted revised ESRS on 3 July 2026 and that they will apply only after the scrutiny period has ended.
Link every reported statement to the audit report, EMS certificate, action-plan management submission, metered consumption dataset, or data-centre submission that supports it. Preserve the source record rather than relying on an uncontrolled summary.
Reusable EED evidence includes threshold calculations, energy-carrier data, EMS certificates, audit scope and findings, action-plan management submissions, recommendation implementation rates, data-centre Annex VII metrics, and confidentiality decisions for public availability.
Supports the EED evidence list through Article 11 threshold, action-plan, publication and authority-reporting requirements and Article 12 data-centre information requirements.
Supports reuse of data-centre energy-performance and water-footprint evidence for reporting only where the underlying metric supports the reported claim.
energy performance and water footprint
CSRD teams may reuse EED evidence only for claims it proves and after reconciling boundaries and units. ESRS E1 energy reporting concerns own operations and uses MWh and specified energy-source categories; an EED Article 11 threshold file uses enterprise final energy consumption across all carriers over a three-year average. Those datasets may overlap without being identical.
Sets the current ESRS E1 energy-consumption boundary, unit, and disaggregation requirements.
Create a reuse register with four columns: EED source record, exact reported claim, reporting owner, and limitation. Mark any CSRD statement that needs separate CSRD or ESRS support as not covered by this EED evidence set.
EED timing is operational. Article 11 requires covered enterprises to have an EMS by 11 October 2027, or to carry out a first energy audit by 11 October 2026 and then at least every four years. Article 12 set an initial 15 May 2024 public-availability date; Delegated Regulation (EU) 2024/1364 required the first database report by 15 September 2024 and annual reporting by 15 May from 2025 onward.
Article 11 provides the first-audit, EMS, and four-year audit cadence, while Article 12 provides the annual data-centre publication cadence.
at least every four years
Directive (EU) 2026/470 changed CSRD scope, application, ESRS-revision, and assurance provisions. Member States must transpose its sustainability-reporting amendments by 19 March 2027. The first-wave application rule is confined to financial years starting in 2024-2026; the narrowed EUR 450 million and 1,000-employee scope applies for financial years starting on or after 1 January 2027, with a Member State option to exempt specified undertakings for financial years starting in 2025-2026. Reporting timing still depends on the undertaking, financial year, national measure, and other transitional rules.
Current binding amendment for CSRD scope, application, ESRS revision, and assurance timing.
Maintain an EED calendar for audits, EMS certification, action-plan publication, data-centre reporting, and national transposition monitoring. Map reporting deadlines separately, then set evidence handoff dates before the reporting close.
EED enforcement is through national provisions. The directive requires Member States to lay down penalties for infringements of national provisions adopted under the directive and to make those penalties effective, proportionate, and dissuasive.
Article 32 requires Member States to set penalties for infringements of national provisions adopted under the EED.
effective, proportionate and dissuasive
CSRD sustainability reporting is subject to under the amended audit framework. Member States implement supervision and penalties through national law, so the competent authority and consequences depend on the reporting entity and jurisdiction.
Maintains limited-assurance requirements and amends the audit and reporting framework.
Do not cite as proof that EED compliance is complete. The EED file should show the national obligation, threshold conclusion, required output, responsible owner, and completion evidence.
If the question is whether an enterprise must run an EMS or audit, whether an audit action plan must be submitted to management and published, or whether a data centre must report operational metrics, start with EED.
Supports the practical rule by identifying the EED obligations that create operational records before reporting reuse is considered.
Data centres
If the question is how energy-efficiency evidence appears in the sustainability report, start with CSRD-specific reporting sources and use EED records only as underlying evidence.
Provides the current ESRS reporting framework for material sustainability information, including energy data under ESRS E1.
EED decides the operational energy duty. The amended Accounting Directive and applicable ESRS decide the sustainability-reporting treatment. Shared evidence needs traceable sources and documented reuse limits.
Start with EED when the decision concerns an Article 11 threshold, EMS, energy audit, action plan, data-centre submission, or another operational EED duty.
Commission overview used for the EED policy context and Article 11 guidance links.
Audit obligations, technical competence requirements and investments reporting
Start with the amended Accounting Directive and applicable ESRS when the decision concerns CSRD scope, , a sustainability-statement disclosure, value-chain information, or .
ESRS currently in force for materiality and sustainability disclosures.
Keep the compliance files separate and connect them with a reuse register. For each reported energy claim, record the EED source, ESRS disclosure, boundary adjustment, owner, reporting period, and assurance evidence.
Supports keeping EED compliance evidence tied to the operative EED obligation rather than treating reporting reuse as compliance.
on energy efficiency
Scope boundary
Energy Efficiency Directive
EED turns energy efficiency policy into operational duties: energy management systems, energy audits, public-sector measures, data-centre monitoring, and Member State implementation.
Commission overview used for the EED policy context and Article 11 guidance links.
Audit obligations, technical competence requirements and investments reporting
CSRD
CSRD amends the Accounting Directive's management-report requirements. In-scope undertakings report material sustainability impacts, risks, and opportunities under the applicable ESRS; that reporting does not decide whether an EED audit, EMS, or data-centre submission is required.
Current adopted ESRS source for double materiality and sustainability disclosures, subject to the revision required by Directive (EU) 2026/470.
Operational implication
Maintain an EED compliance file for the operational obligation and a reporting file for each use of approved EED evidence in the sustainability statement.
Supports keeping EED compliance evidence tied to the operative EED obligation rather than treating reporting reuse as compliance.
on energy efficiency
Covered actors
Energy Efficiency Directive
Article 11 uses energy-consumption thresholds: enterprises above 85 TJ average annual energy consumption over the previous three years must implement a certified energy management system; enterprises above 10 TJ that do not implement an EMS are subject to an energy audit. Article 12 covers data centres with installed IT power demand of at least 500 kW.
Article 11 states the 85 TJ and 10 TJ enterprise thresholds, and Article 12 states the 500 kW data-centre reporting threshold.
average annual consumption higher than 85 TJ
CSRD
CSRD scope is not decided by the EED's TJ or kW thresholds. Directive (EU) 2026/470 generally sets the EU undertaking and group thresholds at more than EUR 450 million net turnover and more than 1,000 employees, with separate rules for issuers, groups, third-country undertakings, exemptions, and application.
Amends Articles 19a and 29a of Directive 2013/34/EU and sets the EUR 450 million net-turnover and 1,000-employee tests for EU undertaking and group reporting scope.
Operational implication
Start with metered energy consumption and installed IT power for the EED side. Start a separate reporting-scope check for CSRD instead of assuming that EED coverage creates, removes, or times CSRD reporting.
Commission page used for the data-centre monitoring and reporting context under the EED.
monitoring and reporting
Responsible teams
Energy Efficiency Directive
EED ownership usually sits with energy management, facilities, operations, data-centre engineering, procurement, finance, and legal because the duties depend on measured energy use, audit quality, action plans, publication, and national implementation rules.
Supports the EED owner split by requiring energy audits, management submission of action plans, competent-authority reporting, and data-centre owner/operator reporting.
submitted to the management of the enterprise
CSRD
For an in-scope undertaking, CSRD reporting starts with the assessment and the applicable ESRS. Reporting, finance, controls, operational data owners, management, and the assurance provider each need defined responsibilities.
ESRS 1 makes the materiality assessment the starting point and ESRS 2 requires disclosure of the process and material impacts, risks, and opportunities.
Operational implication
Name one EED owner for the operational record and one reporting owner for reuse. Preserve the source record, calculation boundary, reporting period, conversion method, approval, and any adjustment made for the sustainability statement.
Supports involving energy auditors, energy managers, installers, and investment/reporting stakeholders in EED implementation.
energy auditors, energy managers and installers
Core obligations
Energy Efficiency Directive
EED outputs can include a certified energy management system, an independent energy audit, a concrete and feasible action plan based on audit recommendations, implementation-rate publication, energy-consumption information for national authorities, and data-centre performance information under Annex VII.
Article 11 requires EMS certification or energy audits, action plans based on audit recommendations, and publication of action plans and implementation rates subject to confidentiality rules; Annex VII lists the data-centre information to monitor and publish.
concrete and feasible Action Plan
CSRD
CSRD outputs sit in the management report and follow the applicable ESRS. Under the ESRS currently in force, ESRS E1-5 requires energy-consumption and energy-mix information when the climate topic and disclosure are material. The Commission adopted revised ESRS on 3 July 2026, but they are not yet in force pending scrutiny and publication in the Official Journal, so teams must confirm which version applies to the reporting period.
Confirms that the Commission adopted revised ESRS on 3 July 2026 and that they will apply only after the scrutiny period has ended.
Operational implication
Link every reported statement to the audit report, EMS certificate, action-plan management submission, metered consumption dataset, or data-centre submission that supports it. Preserve the source record rather than relying on an uncontrolled summary.
Standards page used for the energy-audit process and deliverables context when audit evidence is reused in reporting.
requirements, common methodology and deliverables
Evidence record
Energy Efficiency Directive
Reusable EED evidence includes threshold calculations, energy-carrier data, EMS certificates, audit scope and findings, action-plan management submissions, recommendation implementation rates, data-centre Annex VII metrics, and confidentiality decisions for public availability.
Supports the EED evidence list through Article 11 threshold, action-plan, publication and authority-reporting requirements and Article 12 data-centre information requirements.
Supports reuse of data-centre energy-performance and water-footprint evidence for reporting only where the underlying metric supports the reported claim.
energy performance and water footprint
CSRD
CSRD teams may reuse EED evidence only for claims it proves and after reconciling boundaries and units. ESRS E1 energy reporting concerns own operations and uses MWh and specified energy-source categories; an EED Article 11 threshold file uses enterprise final energy consumption across all carriers over a three-year average. Those datasets may overlap without being identical.
Sets the current ESRS E1 energy-consumption boundary, unit, and disaggregation requirements.
Operational implication
Create a reuse register with four columns: EED source record, exact reported claim, reporting owner, and limitation. Mark any CSRD statement that needs separate CSRD or ESRS support as not covered by this EED evidence set.
Supports keeping confidentiality decisions visible when action plans, implementation rates, and data-centre information are made publicly available.
trade and business secrets and confidentiality
Timing and deadlines
Energy Efficiency Directive
EED timing is operational. Article 11 requires covered enterprises to have an EMS by 11 October 2027, or to carry out a first energy audit by 11 October 2026 and then at least every four years. Article 12 set an initial 15 May 2024 public-availability date; Delegated Regulation (EU) 2024/1364 required the first database report by 15 September 2024 and annual reporting by 15 May from 2025 onward.
Article 11 provides the first-audit, EMS, and four-year audit cadence, while Article 12 provides the annual data-centre publication cadence.
at least every four years
CSRD
Directive (EU) 2026/470 changed CSRD scope, application, ESRS-revision, and assurance provisions. Member States must transpose its sustainability-reporting amendments by 19 March 2027. The first-wave application rule is confined to financial years starting in 2024-2026; the narrowed EUR 450 million and 1,000-employee scope applies for financial years starting on or after 1 January 2027, with a Member State option to exempt specified undertakings for financial years starting in 2025-2026. Reporting timing still depends on the undertaking, financial year, national measure, and other transitional rules.
Current binding amendment for CSRD scope, application, ESRS revision, and assurance timing.
Operational implication
Maintain an EED calendar for audits, EMS certification, action-plan publication, data-centre reporting, and national transposition monitoring. Map reporting deadlines separately, then set evidence handoff dates before the reporting close.
Commission announcement used for the delegated regulation and data-centre sustainability reporting context under the EED.
EU-wide scheme to rate the sustainability of EU data centres
Enforcement
Energy Efficiency Directive
EED enforcement is through national provisions. The directive requires Member States to lay down penalties for infringements of national provisions adopted under the directive and to make those penalties effective, proportionate, and dissuasive.
Article 32 requires Member States to set penalties for infringements of national provisions adopted under the EED.
effective, proportionate and dissuasive
CSRD
CSRD sustainability reporting is subject to under the amended audit framework. Member States implement supervision and penalties through national law, so the competent authority and consequences depend on the reporting entity and jurisdiction.
Maintains limited-assurance requirements and amends the audit and reporting framework.
Operational implication
Do not cite as proof that EED compliance is complete. The EED file should show the national obligation, threshold conclusion, required output, responsible owner, and completion evidence.
Supports separating national EED compliance exposure from reporting assurance work.
national provisions adopted pursuant to this Directive
Overlap and reuse
Energy Efficiency Directive
If the question is whether an enterprise must run an EMS or audit, whether an audit action plan must be submitted to management and published, or whether a data centre must report operational metrics, start with EED.
Supports the practical rule by identifying the EED obligations that create operational records before reporting reuse is considered.
Data centres
CSRD
If the question is how energy-efficiency evidence appears in the sustainability report, start with CSRD-specific reporting sources and use EED records only as underlying evidence.
Provides the current ESRS reporting framework for material sustainability information, including energy data under ESRS E1.
Operational implication
EED decides the operational energy duty. The amended Accounting Directive and applicable ESRS decide the sustainability-reporting treatment. Shared evidence needs traceable sources and documented reuse limits.
Commission overview used to keep the comparison anchored in EED audit, technical competence, investment reporting, and data-centre obligations.
energy management systems and energy audits
Practical decision rule
Energy Efficiency Directive
Start with EED when the decision concerns an Article 11 threshold, EMS, energy audit, action plan, data-centre submission, or another operational EED duty.
Commission overview used for the EED policy context and Article 11 guidance links.
Audit obligations, technical competence requirements and investments reporting
CSRD
Start with the amended Accounting Directive and applicable ESRS when the decision concerns CSRD scope, , a sustainability-statement disclosure, value-chain information, or .
ESRS currently in force for materiality and sustainability disclosures.
Operational implication
Keep the compliance files separate and connect them with a reuse register. For each reported energy claim, record the EED source, ESRS disclosure, boundary adjustment, owner, reporting period, and assurance evidence.
Supports keeping EED compliance evidence tied to the operative EED obligation rather than treating reporting reuse as compliance.
on energy efficiency
Practical decision rule
Practical decision rule
Apply the EED's energy-consumption or data-centre tests to the operational duty.
Apply the amended Accounting Directive scope before starting a mandatory CSRD reporting analysis.
If the undertaking is in scope, perform and apply the ESRS version effective for the reporting period.
Reuse EED evidence only after reconciling entity, operational boundary, unit, energy-source classification, reporting period, and control ownership.
1
Section 1
How to use this comparison
Use the EED side when the question depends on measured energy consumption, energy-carrier data, energy-audit scope, EMS certification, action-plan management submission, data-centre installed IT power, or data-centre energy-performance indicators.
Use the CSRD side to determine whether the undertaking is in scope, whether the energy or climate topic is material, and which disclosure the evidence supports. The Commission adopted revised ESRS on 3 July 2026, but they are not yet in force pending scrutiny and publication in the Official Journal, so record the ESRS version applied to the reporting period.
For reporting periods around the 2026 amendment, record the financial-year start date, the national transposition measure, whether the Member State used the 2025-2026 exemption option, and whether the undertaking remains in the first wave or enters the narrowed scope from financial years starting on or after 1 January 2027.
Put EED threshold calculations, audit reports, EMS certificates, action plans, and data-centre submissions in the EED evidence file.
Give reporting teams read-only access to the final EED record and require them to cite the exact record used.
Treat CSRD scope, materiality, the applicable ESRS version, assurance, filing, and national enforcement as separate decisions.
Do not apply the post-2026 CSRD thresholds to an earlier financial year without checking Directive (EU) 2026/470's application provisions and the relevant national measure.
EED records are strongest when they prove a narrow operational fact: an enterprise crossed an Article 11 threshold, an audit followed minimum criteria, the action plan was submitted to management, implementation rates were prepared for publication, or a data centre reported the Annex VII categories.
They cannot decide broader sustainability-reporting judgments. A sustainability statement may use the same meter data, but an Article 11 calculation does not by itself prove CSRD scope, , ESRS completeness, value-chain coverage, or an assurance conclusion.
Do EED coverage and CSRD scope use the same thresholds?
No. EED Article 11 uses a three-year average of enterprise final energy consumption across all energy carriers, with thresholds higher than 10 TJ and higher than 85 TJ. Directive (EU) 2026/470 generally uses both net-turnover and employee thresholds for EU undertaking and group CSRD scope, with separate rules for issuers, third-country undertakings, exemptions, application, and national transposition.
Does an EED energy audit satisfy ESRS E1 reporting?
No. The audit can supply meter data, energy-carrier totals, findings, measures, and implementation evidence. The reporting undertaking must still confirm CSRD scope, perform , apply the ESRS version effective for the reporting period, reconcile the ESRS boundary and MWh categories, and subject the sustainability statement to the applicable controls and .
Can the EED action plan appear in the sustainability statement?
Commission Recommendation (EU) 2024/2002 encourages Member States to allow enterprises subject to CSRD and ESRS to meet the EED action-plan publication requirement by integrating the required information into the sustainability report. That is guidance for national implementation, not an automatic EU-wide filing route. Confirm the national transposition rule and include the action plan and recommendation implementation rate required by Article 11.
Reusable: metered energy data, energy-carrier totals, audit findings, recommendation implementation rates, EMS certification records, data-centre KPIs, and confidentiality decisions.
Not proven by EED sources alone: CSRD entity scope, , ESRS disclosure completeness, , sustainability-statement placement, and national enforcement exposure.
Control: each reused claim should name the EED record, the reporting claim, the reviewer, and the limitation.
Primary EED legal source for Article 11 energy-management and audit thresholds, action plans, audit cadence, Article 12 data-centre reporting, Annex VII data-centre metrics, and Member State penalties.
Primary source for the EED records that can be reused: threshold calculations, EMS, audits, action plans, and data-centre reporting.
Supports the evidence limits by specifying the EED records and public-availability rules without supplying CSRD or ESRS reporting rules.
Show 11 more
Primary legal text for EED energy-management, audit, data-centre, public-sector, and enforcement duties.
Supports keeping EED compliance evidence tied to the operative EED obligation rather than treating reporting reuse as compliance.
Article 11 states the 85 TJ and 10 TJ enterprise thresholds, and Article 12 states the 500 kW data-centre reporting threshold.
Supports the EED owner split by requiring energy audits, management submission of action plans, competent-authority reporting, and data-centre owner/operator reporting.
Article 11 requires EMS certification or energy audits, action plans based on audit recommendations, and publication of action plans and implementation rates subject to confidentiality rules; Annex VII lists the data-centre information to monitor and publish.
Supports the EED evidence list through Article 11 threshold, action-plan, publication and authority-reporting requirements and Article 12 data-centre information requirements.
Supports keeping confidentiality decisions visible when action plans, implementation rates, and data-centre information are made publicly available.
Article 11 provides the first-audit, EMS, and four-year audit cadence, while Article 12 provides the annual data-centre publication cadence.
Article 32 requires Member States to set penalties for infringements of national provisions adopted under the EED.
Supports separating national EED compliance exposure from reporting assurance work.
Supports the practical rule by identifying the EED obligations that create operational records before reporting reuse is considered.
"Directive (EU) 2023/1791"
More quoted passages
"Action Plans and the recommendation implementation rate"
"subject to Union and national law"
"Energy management systems and energy audits"
"on energy efficiency"
"average annual consumption higher than 85 TJ"
"submitted to the management of the enterprise"
"concrete and feasible Action Plan"
"made available to the national authorities"
"trade and business secrets and confidentiality"
"at least every four years"
"effective, proportionate and dissuasive"
"national provisions adopted pursuant to this Directive"
Current source for amended CSRD scope, application, value-chain protections, ESRS revision, and limited assurance.
Current source for CSRD scope, application, value-chain protections, ESRS revision, and limited assurance.
Current amendment narrowing CSRD scope and revising reporting, value-chain, ESRS, and assurance provisions.
Show 4 more
Amends Articles 19a and 29a of Directive 2013/34/EU and sets the EUR 450 million net-turnover and 1,000-employee tests for EU undertaking and group reporting scope.
Current binding amendment for CSRD scope, application, ESRS revision, and assurance timing.
Maintains limited-assurance requirements and amends the audit and reporting framework.
Current source for the amended CSRD scope, value-chain protections, ESRS revision, and assurance framework.
Current adopted ESRS source for double materiality, energy disclosures, and the limits of what an EED record proves in the sustainability statement.
Current adopted ESRS source for double materiality and sustainability disclosures, subject to the revision required by Directive (EU) 2026/470.
ESRS 1 makes the materiality assessment the starting point and ESRS 2 requires disclosure of the process and material impacts, risks, and opportunities.
Show 2 more
Provides the current ESRS reporting framework for material sustainability information, including energy data under ESRS E1.
ESRS currently in force for materiality and sustainability disclosures.
Commission page used for the EED data-centre monitoring obligation, European database, energy-performance evidence, and water-footprint context.
Commission page used for the data-centre monitoring, European database, and energy-performance evidence context.
Commission page used for the data-centre monitoring and reporting context under the EED.
Show 1 more
Supports reuse of data-centre energy-performance and water-footprint evidence for reporting only where the underlying metric supports the reported claim.